A/HRC/34/26 develops over time and focusing the assessment on the net cost of the accommodation. External financial support – such as loans, subsidies and grants from either public or private sources – might be available. Information on these options should be disseminated by States to facilitate compliance by non-State actors. If the entity in charge of providing the accommodation proves that it imposes a significant difficulty or expense, it may deny it without incurring discrimination. The practices of the European Union, and of many States, including Algeria, Australia, Belgium, Canada, Denmark and Finland, and in the jurisprudence of the Committee on the Rights of Persons with Disabilities refer both to financial impact and financial support as important factors. 60. Economic feasibility looks at overall assets rather than cash flow alone. If an accommodation were to jeopardize the existence of the required party or, as a minimum, substantially undermine the performance of its core functions, it may be denied without incurring discrimination. This criterion can be found in existing regulations (for instance in Austria). 61. Overall assets rather than just the resources of a unit or a department within an organizational structure must be considered; this is particularly important in the case of State institutions, where the responsible party is the State as a whole. In this sense, stricter standards exist for States when justifying a denial of reasonable accommodation. Similarly, large companies may not avoid the duty to provide for reasonable accommodation by claiming lack of resources in their units without considering its overall resources. Practice in the private sector has shown that centralized funds at headquarters relieve the burden on smaller units, encouraging managers to provide accommodations without affecting their own budgets. IV. National implementation 62. Substantive equality for persons with disabilities requires States to take proactive steps in all areas of law and public policy by adopting a twin-track approach, including persons with disabilities in all policy plans and programmes and developing disabilityspecific policies. The principles of the Convention should inform all legislation and policies with regard to persons with disabilities, and guide their interpretation. General measures on accessibility, and the enjoyment of enabling rights (such as the rights to equal recognition before the law, education and employment), contribute to equal and inclusive communities. In its concluding observations, the Committee on the Rights of Persons with Disabilities has provided guidance for implementing article 5 of the Convention and in connection with other rights. 63. States should closely consult with and actively involve persons with disabilities, including children, through their representative organizations, in the development, implementation and evaluation of legislation, regulations and policies. National human rights institutions can play a pivotal role in ensuring that draft legislation and policies are compliant with international standards on the rights of persons with disabilities, and in supporting their participation. Persons with disabilities should be empowered to support and monitor the implementation of the Convention by being provided with accessible information on equality and non-discrimination. They should in addition be informed of the work of equality bodies, ombudsman offices and the judiciary, especially on how to bring complaints and to gain access to justice, including through training and capacity-building 14